To avoid late-filing penalties for an income tax return submitted past its deadline, it is important to know the applicable filing dates. These deadlines were postponed several times during the Corona pandemic, which may make it difficult to keep track. This article aims to provide an overview.
Obligation to File an Income Tax Return
The obligation to file an income tax return applies to:
- Self-employed individuals (§ 18 EStG), business operators (§ 15 EStG), and farmers and foresters (§ 13 EStG) if they exceed the basic tax-free allowance (2021: €9,744)
For employees (§ 19 EStG):
- Wages from multiple employers
- Additional income exceeding €410 (after deduction of work-related expenses, lump sums, etc.), e.g., from renting and leasing (§ 21 EStG)
- Wage replacement payments exceeding €410 (short-time work allowance, parental allowance, etc.)
- For married couples, if at least one spouse is assigned to tax class IV, V, or VI
Filing Deadlines for the Tax Return
As a rule, the filing deadlines under § 149 AO apply to income tax returns. These differ depending on whether the tax return is filed independently or by a Steuerberater (German Certified Tax Advisor).
Self-filed tax return: 31 July of the following year (e.g., for 2022, this is 31 July 2023) pursuant to § 149 Abs. 2 S. 1 AO
Tax return filed by a Steuerberater: the last day of February of the calendar year following the assessment period (e.g., for 2022, this is 29 February 2024) pursuant to § 149 Abs. 3 AO
Please note that if the deadline falls on a public holiday, Saturday, or Sunday, it is extended to the next working day.
Special rules for the 2019 and 2020 tax returns:
Extended deadline for tax returns filed by a Steuerberater for 2019: 31 August 2021
Extended deadline for self-filed tax returns for 2020: 1 November 2021
Extended deadline for tax returns filed by a Steuerberater for 2020: 31 May 2022
Late-Filing Penalty for Tax Returns
In the case of a late submission of the tax return, a late-filing penalty of 0.25% of the assessed income tax, or at least €25 per month of delay, applies. It should be noted that if the tax return is received within the first 14 months after the end of the year, the tax office has discretion regarding the late-filing penalty.
Frequently asked questions
Frequently asked questions
Who is required to file an income tax return?
Self-employed individuals, business owners, and farmers and foresters are required to file if their income exceeds the basic tax-free allowance (2021: €9,744). For employees, filing is mandatory in cases such as wages from multiple employers, secondary income exceeding €410, wage replacement benefits exceeding €410, or for married couples where one spouse is registered under tax class IV, V, or VI.
By when must the income tax return be filed without a Steuerberater (German Certified Tax Advisor)?
Under § 149 Abs. 2 S. 1 AO, the regular filing deadline is 31 July of the following year. For the 2022 tax return, the relevant date is therefore 31 July 2023. If the deadline falls on a Saturday, Sunday, or public holiday, it is extended to the next business day.
What filing deadline applies when the tax return is prepared by a Steuerberater?
If the return is prepared by a Steuerberater (German Certified Tax Advisor), the deadline is extended under § 149 Abs. 3 AO to the last day of February of the second following year. For 2022, the relevant date is therefore 29 February 2024. This deadline is also extended if the cut-off date falls on a weekend or public holiday.
Which special deadlines apply to the 2019 and 2020 tax returns due to COVID-19?
For 2019, the deadline was extended to 31 August 2021 if the return was prepared by a Steuerberater (German Certified Tax Advisor). For 2020, the deadline for self-prepared returns ended on 1 November 2021, while returns prepared by a Steuerberater were due on 31 May 2022.
How high is the late-filing surcharge for submitting a tax return too late?
The late-filing surcharge (Verspätungszuschlag) amounts to 0.25% of the assessed income tax, but at least €25 for each month or part thereof of delay. If the return reaches the tax office within the first 14 months after year-end, the office has discretion in setting the surcharge.